The Resource Finance (No. 2) Act 2017 Notes

Finance (No. 2) Act 2017 Notes

Label
Finance (No. 2) Act 2017 Notes
Title
Finance (No. 2) Act 2017 Notes
Creator
Subject
Language
eng
Summary
Notes by various authors on Finance (No. 2) Act 2017
Citation source
In: British tax review. - London. - (2017), no. 5 ; p. 525-630
http://library.link/vocab/creatorName
Richards, G.
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • corporate income tax
  • insurance
  • investment credit
  • securities
  • trading income
  • foreign source income
  • immovable property
  • carried interest
  • losses
  • carry-over
  • interest
  • tax avoidance
  • hybrid mismatch
  • shareholder
  • source of income
  • deemed domicile
  • hive down
  • inheritance tax
  • penalties
  • VAT fraud
  • intellectual property
  • capital allowance
  • investment allowance
  • voluntary disclosure
  • capital gains tax
  • group treatment
  • VAT
Label
Finance (No. 2) Act 2017 Notes
Instantiates
Publication
Contents
  • Finance (No. 2) Act 2017 - a homage to the Rolling Stones?
  • Richards, G.
  • ; p. 525-527
  • Section 9 : life insurance policies : recalculating gains on part surrenders etc
  • McCarthy, H.L.
  • ; p. 527-530
  • Section 11 : EIS and SEIS : the no pre-arranged exits requirements; Section 12 : VCTs: follow-on funding; Section 13: VCTs: exchange of non-qualifying shares and securities
  • Harper, A.
  • ; p. 530-536
  • Section 15 : business investment relief
  • Barnett, J.
  • ; p. 536-539
  • Section 16 and Schedule 2 : calculation of profits of trades and property businesses; Section 17 and Schedule 3 : trading and property allowances
  • Riches, T.
  • ; p. 539-547
  • Section 18 and Schedule 4 : carried-forward losses; Section 19 : losses : counteraction of avoidance arrangements
  • Greenbank, A.
  • Moncrieff, J.
  • ; p. 547-555
  • Section 20 and Schedule 5 : corporate interest restriction
  • Collier, R.
  • ; p. 555-558
  • Section 24 : hybrid and other mismatches
  • Bhogal, S.
  • ; p. 558-563
  • Section 26 : elections in relation to assets appropriated to trading stock
  • Peacock, J.
  • ; p. 563-566
  • Section 27 : substantial shareholding exemption; Section 28: substantial shareholding exemption : institutional investors
  • Walker, O.
  • Pibworth, S.
  • ; p. 566-571
  • Section 29 and Schedule 8 : deemed domicile : income tax and capital gains tax; Section 30: deemed domicile : inheritance tax; Section 31 and Schedule 9: settlements and transfer of assets abroad : value of benefits
  • Vos, R.
  • ; p. 572-592
  • Section 32 : exemption from attribution of carried interest gains
  • Yates, D.
  • ; p. 592-593
  • Section 33 and Schedule 10 : inheritance tax on overseas property representing UK residential property
  • Chamberlain, E.
  • ; p. 594-605
  • Section 34 and Schedule 11 : employment income provided through third parties; Section 35 and Schedule 12 : trading income provided through third parties; Section 36 : disguised remuneration schemes : restriction of income tax relief; Section 37 : disguised remuneration schemes : restriction of corporation tax relief
  • Noble, P.
  • ; p. 605-608
  • Part 3 - Sections 48-59 : fulfilment businesses
  • Huggard, D.
  • ; p. 608-609
  • Section 60 : digital reporting and record-keeping for income tax etc; Section 61 and Schedule 14 : digital reporting and record-keeping for income tax etc : further amendments; Section 62 : digital reporting and record-keeping for VAT
  • Dodwell, B.
  • ; p. 609-612
  • Section 63 and Schedule 15 : partial closure notices
  • Popplewell, N.
  • ; p. 612-619
  • Section 65 and Schedule 16 : penalties for enablers of defeated tax avoidance
  • Gammie, M.
  • ; p. 619-623
  • Section 67 and Schedule 18 : requirement to correct certain offshore tax non-compliance
  • Baker, P.
  • ; p. 623-626
  • Section 68 : penalty for transactions connected with VAT fraud etc
  • Foy, R.
  • ; p. 626-630
Label
Finance (No. 2) Act 2017 Notes
Publication
Contents
  • Finance (No. 2) Act 2017 - a homage to the Rolling Stones?
  • Richards, G.
  • ; p. 525-527
  • Section 9 : life insurance policies : recalculating gains on part surrenders etc
  • McCarthy, H.L.
  • ; p. 527-530
  • Section 11 : EIS and SEIS : the no pre-arranged exits requirements; Section 12 : VCTs: follow-on funding; Section 13: VCTs: exchange of non-qualifying shares and securities
  • Harper, A.
  • ; p. 530-536
  • Section 15 : business investment relief
  • Barnett, J.
  • ; p. 536-539
  • Section 16 and Schedule 2 : calculation of profits of trades and property businesses; Section 17 and Schedule 3 : trading and property allowances
  • Riches, T.
  • ; p. 539-547
  • Section 18 and Schedule 4 : carried-forward losses; Section 19 : losses : counteraction of avoidance arrangements
  • Greenbank, A.
  • Moncrieff, J.
  • ; p. 547-555
  • Section 20 and Schedule 5 : corporate interest restriction
  • Collier, R.
  • ; p. 555-558
  • Section 24 : hybrid and other mismatches
  • Bhogal, S.
  • ; p. 558-563
  • Section 26 : elections in relation to assets appropriated to trading stock
  • Peacock, J.
  • ; p. 563-566
  • Section 27 : substantial shareholding exemption; Section 28: substantial shareholding exemption : institutional investors
  • Walker, O.
  • Pibworth, S.
  • ; p. 566-571
  • Section 29 and Schedule 8 : deemed domicile : income tax and capital gains tax; Section 30: deemed domicile : inheritance tax; Section 31 and Schedule 9: settlements and transfer of assets abroad : value of benefits
  • Vos, R.
  • ; p. 572-592
  • Section 32 : exemption from attribution of carried interest gains
  • Yates, D.
  • ; p. 592-593
  • Section 33 and Schedule 10 : inheritance tax on overseas property representing UK residential property
  • Chamberlain, E.
  • ; p. 594-605
  • Section 34 and Schedule 11 : employment income provided through third parties; Section 35 and Schedule 12 : trading income provided through third parties; Section 36 : disguised remuneration schemes : restriction of income tax relief; Section 37 : disguised remuneration schemes : restriction of corporation tax relief
  • Noble, P.
  • ; p. 605-608
  • Part 3 - Sections 48-59 : fulfilment businesses
  • Huggard, D.
  • ; p. 608-609
  • Section 60 : digital reporting and record-keeping for income tax etc; Section 61 and Schedule 14 : digital reporting and record-keeping for income tax etc : further amendments; Section 62 : digital reporting and record-keeping for VAT
  • Dodwell, B.
  • ; p. 609-612
  • Section 63 and Schedule 15 : partial closure notices
  • Popplewell, N.
  • ; p. 612-619
  • Section 65 and Schedule 16 : penalties for enablers of defeated tax avoidance
  • Gammie, M.
  • ; p. 619-623
  • Section 67 and Schedule 18 : requirement to correct certain offshore tax non-compliance
  • Baker, P.
  • ; p. 623-626
  • Section 68 : penalty for transactions connected with VAT fraud etc
  • Foy, R.
  • ; p. 626-630

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